{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,2,21]],"date-time":"2025-02-21T14:25:21Z","timestamp":1740147921021,"version":"3.37.3"},"reference-count":5,"publisher":"Informa UK Limited","issue":"1","funder":[{"DOI":"10.13039\/501100001871","name":"Funda\u00e7\u00e3o para a Ci\u00eancia e a Tecnologia","doi-asserted-by":"publisher","award":["POCI-01-0145-FEDER-006890"],"award-info":[{"award-number":["POCI-01-0145-FEDER-006890"]}],"id":[{"id":"10.13039\/501100001871","id-type":"DOI","asserted-by":"publisher"}]},{"DOI":"10.13039\/501100008530","name":"European Regional Development Fund","doi-asserted-by":"crossref","award":["COMPETE 2020"],"award-info":[{"award-number":["COMPETE 2020"]}],"id":[{"id":"10.13039\/501100008530","id-type":"DOI","asserted-by":"crossref"}]}],"content-domain":{"domain":["www.tandfonline.com"],"crossmark-restriction":true},"short-container-title":["Accounting in Europe"],"published-print":{"date-parts":[[2019,1,2]]},"DOI":"10.1080\/17449480.2018.1468914","type":"journal-article","created":{"date-parts":[[2018,5,6]],"date-time":"2018-05-06T14:47:01Z","timestamp":1525618021000},"page":"139-142","update-policy":"https:\/\/doi.org\/10.1080\/tandf_crossmark_01","source":"Crossref","is-referenced-by-count":0,"title":["Forging Accounting Principles in Five Countries \u2013 A History and Analysis of Trends"],"prefix":"10.1080","volume":"16","author":[{"ORCID":"https:\/\/orcid.org\/0000-0002-1275-5107","authenticated-orcid":false,"given":"Jos\u00e9","family":"Moreira","sequence":"first","affiliation":[{"name":"CEF.UP, Faculdade de Economia, Universidade do Porto"}]}],"member":"301","published-online":{"date-parts":[[2018,5,6]]},"reference":[{"key":"CIT0001","doi-asserted-by":"publisher","DOI":"10.1093\/acprof:oso\/9780199296293.001.0001"},{"volume-title":"Financial reporting in the UK: A history of the Accounting Standards Committee, 1969\u201390","year":"2013","author":"Rutherford B.","key":"CIT0002"},{"key":"CIT0003","first-page":"56","author":"Zeff S.","year":"1978","journal-title":"The Journal of Accountancy"},{"key":"CIT0004","first-page":"19","author":"Zeff S.","year":"2005","journal-title":"The CPA Journal"},{"key":"CIT0005","first-page":"19","author":"Zeff S.","year":"2005","journal-title":"The CPA Journal"}],"container-title":["Accounting in Europe"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/www.tandfonline.com\/doi\/pdf\/10.1080\/17449480.2018.1468914","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2019,3,17]],"date-time":"2019-03-17T17:15:21Z","timestamp":1552842921000},"score":1,"resource":{"primary":{"URL":"https:\/\/www.tandfonline.com\/doi\/full\/10.1080\/17449480.2018.1468914"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2018,5,6]]},"references-count":5,"journal-issue":{"issue":"1","published-online":{"date-parts":[[2018,10,16]]},"published-print":{"date-parts":[[2019,1,2]]}},"alternative-id":["10.1080\/17449480.2018.1468914"],"URL":"https:\/\/doi.org\/10.1080\/17449480.2018.1468914","relation":{},"ISSN":["1744-9480","1744-9499"],"issn-type":[{"type":"print","value":"1744-9480"},{"type":"electronic","value":"1744-9499"}],"subject":[],"published":{"date-parts":[[2018,5,6]]},"assertion":[{"value":"The publishing and review policy for this title is described in its Aims & Scope.","order":1,"name":"peerreview_statement","label":"Peer Review Statement"},{"value":"http:\/\/www.tandfonline.com\/action\/journalInformation?show=aimsScope&journalCode=raie20","URL":"http:\/\/www.tandfonline.com\/action\/journalInformation?show=aimsScope&journalCode=raie20","order":2,"name":"aims_and_scope_url","label":"Aim & Scope"},{"value":"2018-05-06","order":3,"name":"published","label":"Published","group":{"name":"publication_history","label":"Publication History"}}]}}